Legal Opinion
Expedia, Inc. v. City of New York Department of Finance
New York Court of Appeals
Decided November 21, 2013PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
Rivera, J.
The City of New York appeals from an order of the Appellate Division holding Local Law No. 43 (2009) of City of New York, a hotel room occupancy tax applicable to online travel companies, unconstitutional (Expedia, Inc. v City of N.Y. Dept. of Fin., 89 AD3d 640 [1st Dept 2011]). Plaintiffs are a group of travel companies that enable customers to make online travel arrangements, including hotel reservations. Plaintiffs claim that the City lacks authority to tax the fees they collect from their customers. The City contends that the state legislature authorized…
2Cases cited11 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- People v. CookNew York Court of Appeals · 1974
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
- 1605 Book Center, Inc. v. Tax Appeals TribunalNew York Court of Appeals · 1994
- Sonmax, Inc. v. City of New YorkNew York Court of Appeals · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Baldwin Union Free School District v. County of NassauNew York Court of Appeals · 2014
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2020
- Cella v. Suffolk CountyAppellate Division of the Supreme Court of the State of New York · 2023
- Schneider v. Schuyler CountyAppellate Division of the Supreme Court of the State of New York · 2016
5 more not listed; retrieve them via the Exa API.